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Buter Balik Village, Kute Panang District, located in Central Aceh District, has fertile land and the majority of the people are farmers. Buter Balik Village has several community livelihoods, including coffee, chili, avocado, sugarcane, and so on. Most of the people in the village have sugarcane plantations on average. The community cultivates their own sugarcane plantations without depending on other people or outside the area. The community also processes the sugarcane plants themselves into processed products in the form of brown sugar. The method used in this article is descriptive qualitative. The purpose of this observation is to find out the process of making brown sugar from sugarcane in Buter Balik Village. The results of the observations have concluded that brown sugar from sugar cane juice has several benefits including preventing fatigue, meeting the body's mineral needs, maintaining bone health, and there are many benefits to be gained from brown sugar.

Anxiety is felt most acutely in vulnerable and high-risk populations during the COVID-19 pandemic, namely pregnant women. Excessive anxiety causes levels of stress hormones in the body to increase and inhibits cervical dilation, resulting in prolonged labour. Long delivery is one of the causes of high maternal mortality rates in Indonesia. This study aims to determine the age and anxiety of third trimester pregnant women in facing childbirth during the COVID-19 pandemic in 2022. The research design used was Cross-Sectional with an analytical survey method. Sampling by purposive sampling technique, a sample of 74 respondents. Data were analyzed by univariate and bivariate. The results showed that there was a relationship between age and third-trimester pregnant women's anxiety in facing childbirth in 2022 with a contingency coefficient value of C = 0.315 which was low (0.20-0.399).

In the entrepreneurship program, students focus on entrepreneurship or MSMEs where KKNT activities take place. The goals set by students in this service are that the community can develop their business in a more modern, efficient and inclusive way, giving students experience of integration with the environment, serving the community directly, finding various issues and learning to deal with problems faced by the community. The method of implementing community service activities is a qualitative approach with the type of observation, and distributing pamphlets through social media. Bazaar as a marketing channel and product marketing tool introduces consumers to MSME partners. This was achieved through the collaboration of KKN-T students and MSME partners in holding bazaars. This time, in holding the bazaar, MSME players who attend must be able to attract their own consumers. Of course KKN-T students also help market MSME products. The bazaar event is also expected to increase the creativity of students and MSME actors in marketing their products. By holding the Ramadhan Bazaar in Laweyan village, it can increase the income of MSME players and expand the existing market share. In addition, MSME actors have started to create social media accounts and promote their products and are willing to create NIBs to make business easier. About 90% of MSME partners are satisfied with holding the Ramadhan bazaar and find it helpful. This proves that the cooperation of the committee with the existence of a bazaar in Laweyan village helps as well as prospers the goals of the Thematic KKN entrepreneurship scheme.

The background of this research is to see teenagers who always use gadgets both in study and at other times. Apart from that, the purpose of this research is to analyze the use of devices among adolescents and see the spiritual growth of adolescents. The results of this study will take teenagers longer to play with gadgets than pray and read the Bible. More teenagers before going to bed find time to turn on the device to open social media and other applications and forget to pray and on time to wake up is the first th ing teenagers do is open the device which makes them forget to pray. The use of gadgets always has an impact on the development of adolescent behavior, because gadgets have a variety of interesting and flexible features and applications so that they can add to the attractiveness of everyone, especially among teenagers. Excessive use of gadgets is more likely to have a negative impact on adolescent behavior including irritability, lazy learning, and even immoral acts. Therefore it is hoped that parents will always supervise the use of gadgets in adolescents, where adolescents must be able to operate gadgets properly and know the benefits of gadgets so that deviant behavior does not occur. The consequence of this research is that parents play a role in helping and guiding their children in dividing their time in playing gadgets and reading and investigating God's word so that the spiritual level of youth can increase. Christian Religious Teachers also have a role in directing teenagers to increase spiritual growth.

Discipline is a very important thing to instill in a person, especially in a student. Students must be careful to be disciplined in managing time, disciplined in carrying out tasks and obligations, and disciplined in interacting with the kholiq and with fellow creatures. Religious values ​​need to be instilled in children, because religious values ​​themselves involve the concept of divinity, worship, and morals. All of that can be given early on so that these religious values ​​are able to shape the child's personality and can measure strongly and have an influence throughout his life. The approach used in this study is qualitative, in collecting data the authors use the method of observation, interviews, documentation. This research was conducted at MTs Al-Ihsan Tanah Grogot. The objectives to be achieved in this study are: 1) to find out the reality of discipline at MTs Al-Ihsan Tanah Grogot, : 2) to find out the efforts to improve student discipline through the provision of religious values ​​at MTs Al-Ihsan Tanah Grogot. The results of this study are that the discipline in MTs Al-Ihsan is good, this is evident from the results of data presentation and interviews. Whereas in an effort to increase student discipline through deepening religious values, the school has programs or activities that are directed at the subject matter above, namely the habituation of Duha prayer and recitation of the Qur'an which is carried out before the lesson activities begin.

Initially the criminal justice system consisted of 3 (three) sub-systems, namely the police, courts and correctional institutions. The prosecutor's office is not considered as a sub-system that stands alone, considering that the prosecutor is considered as part of the judicial sub-system with all its activities in court. As a system, the workings of the criminal justice system are supported by the four components above, which are reflected in the Indonesian criminal procedural law which is based on the Criminal Procedure Code. Whereas the relationship between the Police and the Prosecutor is regulated in Article 1 point 1-5 of the Criminal Procedure Code, investigators are state police officials with investigative duties. Whereas Article 1 number 6-7 which regulates the official who is authorized as a public prosecutor is the Prosecutor. This separation is strictly regulated in article 284 paragraph (2) of the Criminal Procedure Code which states that it is only transitional in nature. Supervision of the Prosecutor's Office as an investigator and Prosecutor according to the Criminal Procedure Code and other regulations in dealing with corruption cases has been clearly regulated in the Criminal Procedure Code (article 284) which the legislators made to separate investigations for the Police and prosecution for the Prosecutor's Office. This separation implies an inter-agency oversight that must work in order to achieve the goal of real material justice.

In the current era of globalization, the tourism sector is one of the activities that has a very strategic role in supporting the development of the national economy. This sector is proclaimed as one of the reliable sources of foreign exchange earners, it is also a sector capable of absorbing labor and encouraging investment development. However, at this time all forms of community activity have stopped due to the Corona Virus Pandemic that has hit all corners of the country, including Indonesia, especially in the field of tourism. Thus, the Government of Indonesia has determined that Indonesia is entering the New Normal Era (New Order). The Bener Meriah Regency Government must be able to issue a good strategy so that regional income and also the community in the field of tourism can continue to run well. However, the current problem is that in Bener Meriah Regency, tourists during the pandemic have decreased dramatically so that people's incomes in the tourism sector have deteriorated. This study uses a descriptive qualitative research method using techniques to obtain data through observation, interviews, and documentation. This study used 7 informants who were determined purposively consisting of the Head of the Bener Meriah Regency Tourism Office along with his staff, business actors and the community. The results show that the strategy that has been implemented has been effective even though the strategy has not been able to increase the income of the community in the tourism sector, such as the lack of sensitivity of the community and tourism object managers in carrying out health protocols, the absence of regulations or Qanun on tourism. Suggestions for the future so that the Bener Meriah Regency Government is much better at increasing community income in the new normal period and can work together with the whole community in creating the current new normal era so that it runs well in the future.

This study aims to determine and describe the effectiveness of the Problem Based Learning method in improving short story writing skills. the research uses the type of class action research. Based on the test results, the results of student activities and the results of teacher performance in each cycle have increased and are effective, in accordance with the success indicators used by researchers in this study. The effectiveness of using problem-based learning model can improve the learning of short story writing skills. It is proven by the percentage of activeness, concentration, and motivation as well as the results achieved by students in learning to write short stories that have increased in each cycle. In cycle I, students were quite active with an average score of 15.15 or in the moderately active category (C). In cycle II, student activeness increased to 17.04 or entered the active category (B).

Conflict plays an important role in work organizations where good conflict management can benefit the organization as a whole. The purpose of this study was to examine the relationship between trust, team identification and conflict in teams both task conflict and relationship conflict. The study also examined the effect of the relationship between team identification and conflict in teams with trust in colleagues as mediators. This research is an empirical research with a quantitative descriptive approach. This research uses a case study model involving 252 employees at a maufaktur company and 219 employees at a large pharmaceutical company in the Central Java region. The findings showed that team identification was associated with lower levels of relationship conflict and task conflict. These relationships are mediated by trust in their co-workers The findings reveal concerns about the mechanisms by which employee attitudes influence performance behavior. The research also shows how managers and organizations create optimal levels of conflict in their teamwork.

In this era of digitalization, business actors trying to adapt and be creative with a digital approach is a necessity. The ability of organizations to continue to survive is determined by their ability to adapt to technological advances in industry 4.0. In previous studies, many have investigated the opportunities presented by the role of digital transformation, but there are still obstacles and challenges faced in implementing this digital transformation. The culinary industry, which focuses on customer service and convenience in the process of implementing digital transformation in its business, also faces challenges in its journey. This study aims to discuss and identify obstacles and challenges faced by culinary industry players in the form of restaurants that are transitioning to implementing digital transformation in their services. Qualitative research methods were used in this study by conducting semi-structured interviews with owners, managers and employees in the culinary industry in several cities in Indonesia. Data collection based on empirical reviews and theoretical theories: lack of knowledge, lack of resources and cultural change. Empirical findings in the study show that most restaurants that are implementing digital transformation face challenges in terms of lack of resources, cultural change and lack of knowledge. The implications of this research can provide an overview for practitioners regarding the obstacles and challenges that restaurants will face in the process of implementing digital transformation in their business. This research can also be used as literature to fill the gaps that exist in the obstacles and challenges of digital transformation, especially in business.

This study aims to analyze the application of Material Flow Cost Accounting (MFCA) as a diagnostic tool and develop methodologies with lean tools that can be validated through their application to case studies in industrial companies. In an effort to become more competitive, the component manufacturing industry needs to find simple and effective solutions that increase productivity while reducing costs. Faced with this reality, companies need to find the right solutions to reduce environmental impact and remain focused on cost control. This study contributes a methodology for integrating MFCA with lean tools in the field of environmental management accounting. This integration enables a comprehensive analysis of the environmental and economic impacts of production, helps companies identify improvement opportunities, and encourages managers to systems of continuous improvement. The study used a review of complementary literature, the development of methods of integrating MFCA and Lean tools. Furthermore, validation is carried out through the application of case studies in industrial companies, which allows the collection of data needed to perform MFCA analysis and calculation models. The integration of MFCA with lean tools provides a comprehensive analysis of the environmental and economic impact of production. The methodology is validated through industry case studies, demonstrating practical applicability and potential benefits. The study also revealed that MFCA analysis has limitations, but when combined with detailed process observations, it can identify inefficiencies that were not detected before. Overall, this methodology enables a shift towards environmentally friendly and low-waste production, and acts as a cycle of continuous improvement to bring production processes closer to ideal optimal levels. The findings suggest that MFCA with lean tools can provide a more comprehensive analysis of the environmental and economic impact of production processes, enabling a shift in production systems towards environmental friendliness and making component waste low. The study provides valuable insights and guidance for companies looking to improve their environmental and economic performance through the integration of MFCA and Lean tools.

This study aims to examine the consequences of human-machine collaboration in accounting and develop methods to address potential negative impacts such as human-robot competition, accidental changes in organizational structure, skills decline and skill building, knowledge management, and knowledge bias. The potential of RPA in accounting process automation is large and can replace the role of accountants significantly. This resulted in the loss of entry-level accounting positions, but also created new roles as business advisors and RPA transformation leaders. Accountants of the future will need to improve their soft, technological and data management skills. Research is needed to integrate these skills in accounting education and identify the negative impacts of robot use, as well as the financial and non-financial effects of RPA implementation. This study highlights the impact and potential of RPA in accounting while also providing a new picture of RPA automation in accounting processes with an emphasis on the evolutionary nature of RPA, so it provides insight into how this technology can transform the accounting profession. This study uses the literature review method used as a basis to suggest future research directions related to challenges and problems associated with RPA in accounting. The results of this study show that, RPA has the potential to transform the field of accounting and highlight several research areas in the future, including the consequences of human-machine collaboration, the limitations and barriers of automation, and the development of new roles and skills in accounting education. The study suggests future research directions to address RPA-related challenges and issues in accounting. In addition, understanding the full impact and potential of RPA in accounting is needed before continuing research into the same area.

The research aims to explore the impact of SIAs on agency supply performance related to inventory management, customer welfare, operating costs and financial statements. In today's digital age and globalization, AIS is very important, especially in that marketing agencies are responsible for product distribution and their supply performance is crucial. SIAs help agencies manage inventory, monitor suppliers, and expedite deliveries. The implementation of SIA requires HR competence, technology investment, and management support. Research into the effect of SIAs on supply performance is important to improve agency understanding and success. This research contributes to the ongoing discourse on the effectiveness of AIS, offers guidance for optimal implementation and utilization, as well as helps identify areas of improvement to improve organizational performance. This study used explanatory research method with primary and secondary data. Random sampling techniques are used with Pearson correlation and simple linear regression to examine the relationship and influence between each variable. This research shows that the relationship and influence between these variables can be easily examined. Research findings show that SIAs have a positive and significant influence on inventory management, financial statements, customer welfare, and organizational performance. In addition, there is a negative relationship between AIS and operating costs. In this study, it was revealed that AIS has a significant and positive influence on organizational performance. The findings of this study provide recommendations to companies to adopt SIA to improve the performance of their organizations.

This study aims to identify the difficulties of reading journals for students in the English Language Education department of Hamzanwadi University. This study was analyzed using a descriptive-qualitative design. The 27 students in the fourth semester as participants by using purposive sampling. The documentation and interviews were used as instruments to collect the data. Findings show that the biggest challenges are: 1.) The students have a bad perception of academic journals; 2.) The vocabulary is too high; 3.) The sentence structure is hard to understand.

Literary work is a creative work of art using beautiful language that comes from thoughts, feelings, ideas, imagination, and experiences that often occur in people's daily lives. The researcher used Sigmund Freud's theory in the literary psychology approach. The qualitative descriptive method was used in this research. Data were collected using reading and note-taking techniques and used triangulation to ensure data validity. Data analysis used data reduction, data display, and conclusion.  The data found were classified based on the Id, Ego, and Superego personality structures. The results found that (1) Keiko's personalities as the main character consists of id, ego, and superego. The id influences the main character to act spontaneously under the subconscious, pursue pleasure, enjoyment, and satisfaction that must be fulfilled, and has a primitive urge to act. The ego sensitizes the main character with realistic thoughts that function for problem-solving and decision-making. The superego controls Keiko's idealistic attitude and moral values. (2) The personality disorder experienced by the main character consists of paranoid, schizoid, narcissistic, and anti-social.

Branding is a very important aspect for MSME players in starting a business because it can increase sales and attract customer interest. Currently, MSME branding in Indonesia has various conditions, some are still weak and some have good branding aspects in accordance with today's technological advances, so this causes many MSMEs to lack understanding of branding due to the lack of knowledge from MSME actors regarding information and digital marketing. To overcome these obstacles, branding is carried out such as making logos, packaging, product photos, creating social media accounts and e-commerce. The logo itself is very important for MSMEs because the goal is for their products to be known by the public with their own brand. Marketing through social media can reach a wider community. The purpose of MSME branding is to help market MSME products so that they can make products better known to the public and can reach a wider market. Therefore, MSMEs in Ngepoh Village can introduce these products and maximize their sales. The method used is qualitative through the implementation of surveys, interviews, and documentation of activities on MSME actors. The results of this MSME branding are that MSME products have developed and the marketing of their products is also going well.

The existence of world developments as well as digital transformation has created a “Crisis” situation for every brand and business owner in Indonesia. Because the average businessman is unable to adapt to technology. The increasing number of Instagram users has led to the emergence of Instagram accounts to act as advertising and media channels. One of them is the Instagram social media account @andalan.blitar. Therefore, the purpose of this community service activity is to help digital marketing for UMKM in the Kauman area through Instagram social media. The research method used in this study is a descriptive method which collects data using existing facts. The result of this service activity is that followers have an interest in culinary products that are promoted on the Instagram social media account @andalan.blitar by giving likes, comments, and visiting the UMKM.

The halalness of a food product is still a hot topic in public discussion. The halal quality of food and beverage products does not always depend on the raw materials used. However, it can be known from the mixing materials used, starting from the production process to the distribution process. Muslims are required to eat food that is halal and thoyyib, the critical point of an important product. The critical point of halal is a stage of food production where there is a possibility for a product to become haram. The purpose of this study is to determine the critical point of halal toast products in the Cibiru area, Bandung City. The method used is direct field research by way of observation, interviews, and documentation related to the required data. Furthermore, data analysis was carried out and described in accordance with data collection when in the field. So that the results show that there are critical points in the composition of toast, namely plain bread, jam, and margarine as well as critical points in the tools used, namely baking sheets and brushes.

One type of competence that is crucial that must be managed by the banking industry is service. Future challenges will be increasingly severe and increasingly rapid technological advances require the banking sector to provide the best services in order to be able to compete in an increasingly tight business environment. The purpose of this study is to explore the factors that influence customer satisfaction in the banking industry in Indonesia. This research focuses on evaluating service quality, customer loyalty and security in improving customer satisfaction. This research is an empirical research built with primary data by distributing a questionnaire survey and getting 204 bank customers involved in the research. Furthermore, the data was processed using the SPSS program version 25 through validity and reliability testing. The findings showed that all variables studied affected customer satisfaction in the banking sector in Central Java. This research produced findings that show there is a positive and significant influence between service quality and customer loyalty to customer satisfaction; The findings also showed a negative correlation between security and customer satisfaction. The findings in this study provide additional new insights into studies related to service quality assessment in the banking sector in Central Java and Indonesia.

The COVID-19 pandemic that has occurred throughout the world, including Indonesia, has greatly impacted teaching and learning activities in schools. The learning process that is usually done face-to-face has now turned into online learning, this underlies the emergence of learning difficulties in students. This problem is the background of this research which will see how the difficulties of students in online learning. This study aims to determine student learning difficulties in the online learning process during the covid-19 pandemic in class VIII at MTs Negeri 1 Kolaka. The type of research used in this research is descriptive qualitative research. The number of samples used were 50 students of class VIII MTs 1 Kolaka taken by random sampling technique. The instrument used in this study is a questionnaire with a total of 20 statement items. Students' learning difficulties can be seen from 3 indicators, namely technical difficulties, implementation of learning and difficulties of external factors. The results of this study indicate that the technical difficulty indicator is 36% in the "very high" category. Indicators of learning implementation 38% in the "medium" category. The external factor difficulty indicator is 40% in the “high” category. Overall the average. of the questionnaire data obtained was 58.22% with the highest percentage of 40% being in the "medium" category. Based on the results of the analysis, it can be concluded that learning difficulties in online learning are moderate.